Turnover 144,355. Cash profit 20,749. Six months up, one down.
Revenue · 7 months
144,355
20,622 / month average card 83.4% · cash 16.6%
Gross profit
87,486
60.60% margin after barber pay & card fees
Operating expenses
66,737
46.63% of revenue rent alone is 28.3%
Cash profit
+20,749
14.01% net margin 2,964 / month average
July 2026
−588
first losing month of 2026 -3.11% of revenue
Revenue
Every month cleared break-even — and July still lost money.
Break-even is AED 16,263 a month: a fixed cost base of 12,458.38
(rent, trade licence, SEWA, internet, pest control, WPS, the CT filing fee and the 4,000 fixed
salary) recovered at a 52.0% contribution margin. July turned over 18,915 —
17% clear of that line — and still finished negative, because the
summer SEWA bill and a 550 A/C repair both landed above the run-rate.
Monthly revenue against the break-even line
Bars: total saloon service & sales, card + cash. Dashed line: break-even revenue.
Revenue mix — card settlements vs cash takings
Seven-month totals. The Jan–Jun split (104,810 / 20,630) is a trial-balance
total only — the accountant's pack carries no month-by-month split, so no monthly mix is
shown. July from the shop ledger: card 15,580 / cash 3,335.
Card settlements — land in ADCB within daysCash takings — over the counter, unbanked
Worth flagging: across all 413 ADCB transactions in
FY2025 there was not one cash deposit. Cash takings are unverifiable to a buyer or to the FTA,
and on these seven months that is 23,965 of turnover.
Profit
Six positive months, then the run breaks.
Cash profit / (loss) by month
Best month Mar at +4,512. July is the first loss of 2026 —
and only −62.62 of it is trading; 1,050 is the corporate tax filing fee.
Profit (+)Loss (−)
Cumulative cash profit
The line peaks at 21,337 on 30 June and gives back 1,112.62 in July,
closing the seven months at 20,749.
Where the money goes
Of every 100 dirhams taken, 14 stays.
Revenue to cash profit
Cost of service is barber commission, the fixed salary, card commission and tips.
Operating expenses are everything else — rent is the single largest line in the business.
Operating expenses, ranked
Seven-month totals, AED. Percentages are of revenue.
Cost of service, ranked
Seven-month totals, AED. Percentages are of revenue.
Break-even
The monthly nut.
Fixed cost base
What the shop owes before it cuts a single head of hair.
Contribution margin is revenue less the costs that move with it — barber
commission, card commission and tips.
Contribution margin52.0%Fixed cost base12,458.38Break-even revenue / month16,263Average monthly revenue achieved20,622Headroom on the average+27%Months above break-even7 of 7Months profitable6 of 7
Clearing break-even on the average is not the same as
clearing it every month: a single above-average SEWA bill is worth roughly 3,200 of revenue.
The detail
Full statement of profit & loss.
Every line, every month, on the accountant's chart of accounts. Cash basis, before
depreciation. Scroll sideways on a narrow screen.
Account
Jan
Feb
Mar
Apr
May
Jun
Jul
7 Months
% of Rev
REVENUE
Saloon Service & Sales (card + cash)
22,325.00
19,395.00
20,790.00
20,950.00
23,215.00
18,765.00
18,915.00
144,355.00
100.00%
Total Revenue
22,325.00
19,395.00
20,790.00
20,950.00
23,215.00
18,765.00
18,915.00
144,355.00
100.00%
COST OF SERVICE
Barber Commission 40%
4,930.00
2,758.00
3,316.00
3,380.00
4,286.00
2,506.00
3,566.00
24,742.00
17.14%
Credit Card Commission 2%
426.58
368.72
368.50
382.69
384.00
337.15
311.60
2,579.24
1.79%
Fixed Salary
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
28,000.00
19.40%
Tips Paid to Barbers (card tip)
200.00
478.00
245.00
130.00
240.00
150.00
105.00
1,548.00
1.07%
Total Cost of Service
9,556.58
7,604.72
7,929.50
7,892.69
8,910.00
6,993.15
7,982.60
56,869.24
39.40%
GROSS PROFIT
12,768.42
11,790.28
12,860.50
13,057.31
14,305.00
11,771.85
10,932.40
87,485.76
60.60%
OPERATING EXPENSES
Rent — Saloon Shop
5,833.33
5,833.33
5,833.33
5,833.33
5,833.33
5,833.33
5,833.33
40,833.31
28.29%
Legal / Trade Licence
1,824.94
1,544.94
1,694.94
1,544.94
1,544.94
1,544.94
1,544.94
11,244.58
7.79%
Water & Electricity (SEWA)
630.00
0.00
0.00
0.00
2,344.00
0.00
1,787.00
4,761.00
3.30%
Purchase — Cosmetics
350.00
939.00
463.00
437.00
610.00
553.00
439.00
3,791.00
2.63%
Internet
240.00
240.00
240.00
240.00
240.45
0.00
240.00
1,440.45
1.00%
Cleaning Materials
50.00
78.00
60.00
25.00
45.00
800.00
99.00
1,157.00
0.80%
Staff Welfare
0.00
0.00
0.00
1,000.00
0.00
0.00
0.00
1,000.00
0.69%
Miscellaneous Expense
0.00
0.00
0.00
0.00
126.25
256.00
415.00
797.25
0.55%
Repairs & Maintenance
0.00
0.00
0.00
0.00
0.00
0.00
550.00
550.00
0.38%
Corporate Tax Filing Fee
0.00
0.00
0.00
0.00
0.00
0.00
1,050.00
1,050.00
0.73%
Pest Control
50.00
50.00
0.00
50.00
50.00
50.00
50.00
300.00
0.21%
WPS Charges
36.75
36.75
37.25
37.25
37.25
0.00
36.75
222.00
0.15%
Scissors
50.00
20.00
20.00
15.00
0.00
10.00
0.00
115.00
0.08%
Total Operating Expenses
9,065.02
8,742.02
8,348.52
9,182.52
10,831.22
9,047.27
12,045.02
67,261.59
46.63%
CASH PROFIT / (LOSS)
+3,703.40
+3,048.26
+4,511.98
+3,874.79
+3,473.78
+2,724.58
−1,112.62
+20,224.17
14.01%
What the numbers do not say
Five things to read before you use this.
July's loss is a utilities event, not a trading collapse. Revenue held at 18,915 and
gross margin at 57.8%. The SEWA bill for 4 Jun – 2 Jul was 1,687.00
(municipality 9.90, electricity 1,530.41, water 71.43, VAT 75.26) — about 3.4× the
Jan–Jun booked average — and a 550 A/C repair and the 1,050 corporate tax filing
fee landed in the same month. Strip the filing fee and the trading loss is −62.62.
Only three SEWA bills are posted across seven months (Jan 630, May 2,344, Jun/Jul
1,687.00). Four months carry no electricity cost at all though the meter ran —
roughly 2,663 of cost is probably missing from the year to date, which would erode much of the
20,749 reported. Pull the full statement for account 020000002712 before anyone relies on
this profit.
No depreciation is charged in 2026. Accumulated depreciation is frozen at its December
2025 balance. On the FY2025 run-rate seven months would carry about 13,379.66, which
turns the 20,749 cash profit into an accounting loss of roughly
6,844.51. What you are reading is cash generated, not profit earned.
"Credit sales" are card settlements, not receivables. Accounts receivable stood at zero
on 30 June. Card money reaches ADCB within days, so advice to "collect receivables" is misplaced
— but the 2% card commission is real and is deducted here (2,579.24
over seven months).
The business is still deep in accumulated loss. Seven profitable-on-cash months move the
accumulated position to −204,561.25 before depreciation and −217,940.91 after. At the
current run-rate of 2,964 a month, recovery is measured in decades, not years — the
case for holding rests on the sale price, not on the profit line.
The live risk is the August rent renewal. Rent is 28.3% of revenue
and the largest single cost in the business. A 10% increase adds roughly 1,100 a month to break-even,
which on a 52.0% contribution margin needs about 1,120 of extra monthly revenue just to stand
still. There is no cushion left after July.
Basis. January–June 2026 is the accountant's management pack (Intellect Consulting) at
trial-balance totals to 30 June 2026 — revenue 125,440, cash profit 21,336.79. July 2026 is
recast from the handwritten shop ledger onto the same chart of accounts and grossed up for rent,
trade licence, SEWA, internet, WPS, the corporate tax filing fee and the 2% card commission, none of
which the shop ledger carries. Cash basis, before depreciation. These are management figures, not
audited financial statements.